<?xml version="1.0" encoding="utf-8"?>
<!-- Copyright 2008 XBRL International. All Rights Reserved. -->
<xbrl 
  xmlns="http://www.xbrl.org/2003/instance" 
  xmlns:link="http://www.xbrl.org/2003/linkbase" 
  xmlns:xlink="http://www.w3.org/1999/xlink" 
  xmlns:xbrldi="http://xbrl.org/2006/xbrldi"
  xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
  xmlns:iso4217="http://www.xbrl.org/2003/iso4217" 
  xmlns:test1="http://abc.com/test1"
  xsi:schemaLocation=""
>
  <link:schemaRef xlink:href="dim-1.xsd" xlink:type="simple" 
   xml:base="dim-1-current-yr" />
  <link:linkbaseRef xlink:href="dim-1-formula1.xml" xlink:type="simple" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase"  />
  <context id="c1m1">
    <entity>
      <identifier scheme="http://abc.com">01</identifier>
      <segment>
        <xbrldi:explicitMember dimension="test1:dim">test1:m1</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2002-12-31</instant>
    </period>
  </context>
  <context id="c1m2">
    <entity>
      <identifier scheme="http://abc.com">01</identifier>
      <segment>
        <xbrldi:explicitMember dimension="test1:dim">test1:m2</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2002-12-31</instant>
    </period>
  </context>
  <context id="c1m3">
    <entity>
      <identifier scheme="http://abc.com">01</identifier>
      <segment>
        <xbrldi:explicitMember dimension="test1:dim">test1:m3</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2002-12-31</instant>
    </period>
  </context>
  <context id="c2m1">
    <entity>
      <identifier scheme="http://abc.com">02</identifier>
      <segment>
        <xbrldi:explicitMember dimension="test1:dim">test1:m1</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2002-12-31</instant>
    </period>
  </context>
  <context id="c2m2">
    <entity>
      <identifier scheme="http://abc.com">02</identifier>
      <segment>
        <xbrldi:explicitMember dimension="test1:dim">test1:m2</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2002-12-31</instant>
    </period>
  </context>
  <context id="c2m3">
    <entity>
      <identifier scheme="http://abc.com">02</identifier>
      <segment>
        <xbrldi:explicitMember dimension="test1:dim">test1:m3</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2002-12-31</instant>
    </period>
  </context>
  <unit id="u1">
    <measure>iso4217:EUR</measure>
  </unit>

  <!-- evaluation for inst-a-item of c1m1 1001
       + inst-b-item 2001
       + inst-c-item 3001
       + sum(inst-a-descendants) dim-m1-m2-m3 1002 1003 m1 descendants
       + sum(inst-b-descendants) dim-m2-m3-m1 no m1 descendants
       + sum(inst-c-descendants) dim-m3-m1-m2 3002 is only m1 descendant
   --> 
  <test1:a    contextRef="c1m1" unitRef="u1" decimals="0">11010</test1:a> 

  <!-- evaluation for inst-a-item of c2m1 1010
       + inst-b-item 2010
       + inst-c-item 3010
       + sum(inst-a-descendants) dim-m1-m2-m3 1020 1030 m1 descendants
       + sum(inst-b-descendants) dim-m2-m3-m1 no m1 descendants
       + sum(inst-c-descendants) dim-m3-m1-m2 3020 is only m1 descendant
   --> 
  <test1:a    contextRef="c2m1" unitRef="u1" decimals="0">11100</test1:a>

  <!-- no evaluations for inst-a-item's other than m1 due to filter on m1 -->

</xbrl>


